Guides - Retailers - 500 - Food Products
The information in this guide
explains how
Ontario retail sales tax applies to
food
products.
- 501 - Snack Foods, Beverages and Candies
The information in this guide
explains how
Ontario retail sales tax applies to
snack
foods, beverages, and candies.
- 502 - Rentals or Leases
The information in this guide
explains how Ontario retail sales
tax applies to the rental or lease
of
items. This Guide replaces RST
Guide 502 - Rentals dated
November 1995.
- 503 - Recreational Facilities
The information in this guide
explains how
Ontario retail sales tax applies to
charges
or fees associated with the use of
a
recreational facility and to the
rental of
recreational equipment.
- 504 - Animals and Pets
The information in this guide
explains how
Ontario retail sales tax applies to
the sale
of animals, pets and pet supplies.
- 505 - Florists and Nurseries
The information in this Guide
explains how Retail Sales Tax
(RST) applies to items sold by
florists and nurseries and provides
information to landscaping
contractors who may need to
obtain a Vendor Permit.
- 506 - Flea Markets, Craft and Trade Shows
The information in this Guide
explains how Retail Sales Tax
(RST) applies to sales made at flea
markets, craft and trade shows.
- 507 - Publications
The information in this guide
explains how Ontario retail sales
tax applies to publications, such as
books, magazines, newsletters,
newspapers, school and
library publications, and religious
publications.
- 508 - Children's Clothing and Footwear
The information in this Guide
explains how Retail Sales Tax
(RST) applies to children's clothing
and footwear.
- 509 - Photographers
The information in this guide
explains how Ontario retail sales
tax applies to photographers and
the items they sell.
- 510 - Flooring Materials
The information in this Guide
explains how Retail Sales Tax
(RST) applies to flooring materials.
- 511 - Discount Coupons
The information in this guide
explains how Ontario retail sales
tax applies when various types of
coupons are redeemed towards
the purchase of goods.
- 512 - Motor Vehicle Dealers
The information in this guide
explains how Ontario retail sales
tax applies to new and used
motor
vehicles sold or leased by motor
vehicle dealers and other vendors.
- 513 - Tax for Fuel Conservation
The information in this guide
explains how
the tax for fuel conservation
(TFFC)
applies to certain fuel-inefficient
motor
vehicles (i.e., passenger vehicles
and
sport utility vehicles) sold, leased
or
rented in Ontario or imported for
use in
Ontario.
- Tax for Fuel Conservation Listing - 2002 Model Year
Listing of Passenger vehicles and
Sport Utility vehicles by make,
model and the applicable tax for
fuel conservation (TFFC) or tax
credit for fuel conservation (TCFFC)
for each model year.
- Tax for Fuel Conservation Listing - 2003 Model Year
Listing of Passenger vehicles and
Sport
Utility vehicles by make, model
and
the
applicable tax for fuel
conservation
(TFFC)
or tax credit for fuel conservation
(TCFFC)
for each model year.
- Tax for Fuel Conservation Listing - 2004 Model Year
Listing of Passenger vehicles and
Sport Utility vehicles by make,
model and the applicable tax for
fuel conservation (TFFC) or tax
credit for fuel conservation
(TCFFC)
- Tax For Fuel Conservation Listing -2005 Model Year
Listing of Passenger vehicles and
Sport Utility vehicles by make,
model and the applicable tax for
fuel conservation (TFFC) or tax
credit for fuel conservation
(TCFFC) for each model year. This
listing applies to the 2005 model
year.
- Tax For Fuel Conservation Listing -2006 Model Year
Listing of Passenger vehicles and
Sport Utility vehicles by make,
model and the applicable tax for
fuel conservation (TFFC) or tax
credit for fuel conservation
(TCFFC) for each model year. This
list applies to the 2006 model year.
- Tax for Fuel Conservation Listing - 2007 Model Year
Listing of Passenger vehicles and
Sport Utility vehicles by make,
model and the applicable tax for
fuel conservation (TFFC) or tax
credit for fuel conservation (TCFFC)
for each model year. This list
applies to the 2007 model year.
- 514 - Compressed Gas Cylinders
The information in this Guide
explains how Retail Sales Tax
(RST) applies to compressed gas
cylinders.
- 515 - Satellite Dish Dealers
The information in this Guide
explains how Retail Sales Tax
(RST) applies to satellite dish
dealers.
- 517 - Portable Buildings for Non-Residential Use
The information in this guide
explains how Ontario retail sales
tax applies to portable or
relocatable buildings for non-
residential use.
- 519 - Insurance - General Information
The information in this guide
explains how Ontario retail sales
tax applies to insurance premiums.
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